The original instrument and the following digest, which constitutes no part of the
legislative instrument, were prepared by Laura Gail Sullivan.
DIGEST
SB 70 Original 2015 Regular Session Walsworth
Present law (R.S. 47:301(10)) provides for definitions associated with the term "retail sale" or "sale
at retail". Provides that, for purposes of the state sales and use tax, the term "sale at retail" shall not
include the sale of any alternative substance when that alternative substance is used as a fuel by a
manufacturer.
Present law (R.S. 47:301(18)) provides for definitions associated with the term "use". Provides that,
for purposes of the state sales and use tax, the term "use" shall not include the use, consumption,
distribution, storage for use or consumption in La., or the exercise of any right or power over an
alternative substance as defined in present law when that alternative substance is used as a fuel by
a manufacturer.
Present law provides that the state sales and use tax exclusion for certain alternative substances used
as fuel by manufacturers shall become null and void on June 30, 2015.
Proposed law retains present law and extends the effectiveness of the state sales and use tax
exclusion until July 1, 2019.
Effective upon signature of the governor or lapse of time for gubernatorial action.
(Amends R.S. 47:301(10)(z) and (18)(l))